The Institute of Chartered Accountants of India
(Set up by an Act of Parliament)
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Volume
Query_No
Finalized_Date
Accounting for maintenance spares supplied free of cost along with the main equipment.
28
9
30/04/2008
Revenue recognition pending physical delivery.
28
10
30/04/2008
Accounting for expenditure in proportion to sales by a hydroelectric power generating enterprise for the purpose of interim financial statements-whether appropriate.
28
11
30/05/2008
Treatment of waiver of interest on loan and adjustment of purchase tax and royalty against the sales tax liability by the State Government.
28
12
30/05/2008
Accounting for exchange differences in respect of foreign currency borrowings.
28
13
30/05/2008
Accounting for deferred taxes.
28
14
30/05/2008
Combining and segmenting of construction contracts.
28
15
30/05/2008
Valuation of investment in shares of a subsidiary for non-cash consideration.
28
16
30/05/2008
Capitalisation of interest under AS 16.
28
17
17/07/2008
Accounting treatment of capital/insurance spares if the year of purchase and consumption is same, and if the replaced spare can be repaired for reuse
28
18
17/07/2008
Accounting treatment of receipt and utilisation of project-specific funds.
28
19
17/07/2008
Inclusion of various costs in the valuation of inventories.
28
20
17/07/2008
Accounting treatment in respect of part renewal of railway track and change of sleepers, permanent way (P.way) material, etc. for railway sidings owned by a coal producing company.
28
21
17/07/2008
Valuation of food stuff held in stock to be distributed to tea-plantation workers at subsidised rate.
28
22
17/07/2008
Deferred tax aspects of assets given on finance lease.
28
23
17/07/2008
Treatment of initial quantity of in-process material.
28
24
02/12/2008
Revenue recognition pending physical delivery.
28
25
02/12/2008
Provision for balance works of rehabilitation and resettlement based on estimated cost.
28
26
02/12/2008
Treatment of expenditure on repairs, renovations, renewal, maintenance, etc. of fixed assets.
28
27
02/12/2008
Treatment of vend fee in the valuation of inventory and inclusion thereof in the valuation of goods in transit.
28
28
02/12/2008
Accounting for expenditure incurred on development of corporate portal
28
29
09/01/2009
Accounting treatment of parts of a fixed asset replaced by insurance/capital spares and kept in store after repair for further use
28
30
09/01/2009
Provision towards resettlement and rehabilitation schemes
28
31
09/01/2009
Provision towards environmental aspects Thermal/ Gas Power Stations
28
32
09/01/2009
Provision towards environmental aspects Hydro Power Stations.
28
33
09/01/2009
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